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A query was raised regarding whether an individual contributing to the Public Social Security Regime through a Special Agreement, due to their role as a caregiver for a child with a disability, is eligible for the maternity tax deduction. The Directorate General of Taxes (DGT) ruled that this is not possible, as the requirement to carry out self-employed or employed activity is not met.
Cuestión planteada Si puede aplicar la deducción por maternidad.
Para aplicar la deducción por maternidad por hijos menores de tres años, es necesario realizar una actividad por cuenta propia o ajena con alta en la Seguridad Social o mutualidad. Estar en situación asimilada al alta por cotizar mediante el Convenio Especial de cuidadores no implica desempeñar una actividad laboral. Por tanto, quien cotice bajo dicho convenio no tiene derecho a la deducción por no cumplir el requisito de realizar una actividad por cuenta propia o ajena.
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